Taxation and Customs Union

Taxation trends in the European Union

Taxation Trends Report Cover

In 2018, tax revenues, measured as percentage of GDP, increased slightly in the European Union (EU 27) up to 40.2%. In 2018, revenues remained almost equally distributed among indirect taxes, direct taxes and social contributions. The distribution of revenues by tax base (consumption, labour and capital) remained stable compared with previous years (around 52% from labour, 28% from consumption and 20% from capital).

Revenues derived from consumption in the EU 27 were at 11.2% of the GDP in 2018, just slightly above those of previous years but significantly above those seen in 2009. Labour taxes, increased slightly in 2018, up to 20.8% of GDP. Revenues from taxes on capital were at 8.2 % of GDP, a minor decrease compared to 2017.

At European level, environmental tax revenues also showed a quite stable picture in 2018. However, at national level, it is possible to see some relevant changes over the last decade.

More detailed information can be found in the Taxation Trends Report which looks at tax revenues trends at EU and Country levels and also provides tables presenting tax reforms per country.

 

Full text - Taxation Trends Report

 

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Data on Taxation